These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

:

The Appellant filed an (offline) RTI application dated 19.06.2023 seeking the following information:

Page 1 of 5

"1. COPY OF THE SUSPENSION ORDER DATED 03.04.2017 PASSED BY COMPETENT AUTHORITY OF EPIL, NEW DELHI AGAINST SH. PARITOSH KUMAR PRAVEEN (EMP. CODE- 1986).

2. WHETHER ANY REVIEW (EXTENSION/REVOCATION) OF THE ABOVE MENTIONED SUSPENSION ORDER DATED 03.04.2017 HAS OCCURRED? IF YES, THEN PLEASE PROVIDE COPY OF ALL THE REPORTS PASSED BY THE REVIEW COMMITTEE SUBSEQUENT TO THE SUSPENSION ORDER DATED 03.04.2017 TILL DATE.

AND ALSO PROVIDE THE COPY OF ALL THE ORDERS OF THE COMPETENT AUTHORITY PASSED ON THE ABOVE MENTIONED REPORTS OF THE REVIEW COMMITTEE TILL DATE.

and background of the case:

The Complainant filed an RTI application dated 12.07.2023 seeking information on following points:-

"1. Total number of employees whose Pension Payment Orders (PPOs) were issued between 01.01.2018 to 30.6.2023 from the office of the PAO, PP&M, Faridabad. 2. Total number of employees whose Pension Payment Orders (PPOs) were issued after the date of their retirement or delayed due to any reason. Information may be provided from 01.01.2018 to 30.6.2023 only. 3. Photocopy of note sheet in respect of my (Devendra Singh, Applicant) pension file maintained in your office to date. 4. Photocopies of the dispatch register maintained in your office for the dates 14.3.2023 to 17.3.2023 and 20.3.2023 to 22.3.2023."

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Words to tattoo on your knuckles:

Over the past couple of years, my blog hasn’t felt my own, to a degree. It’s felt like I’ve been writ­ing for an audi­ence, post­ing stuff for oth­ers rather than myself. That’s arse-backwards. A blog should be about per­sonal expres­sion. The moment you start think­ing, and writ­ing, to please oth­ers then it’s a bind; it feels less like a per­sonal exer­cise and more of a job.

A beautiful, thoughtful redesign from Mark Boulton (and a responsive one at that). Go go, read read.

I won’t lie to you: I might’ve pounded the table emphatically a few times while reading Mark Boulton’s latest entry:

We can now design effective adaptive layouts that respond to their environment. If these layouts are based on a system that defines its ratios from the content, then there is connectedness on two levels: connectedness to the device, and connectedness to the content.

Mark’s thinking about flexible, content-driven grids has me damned excited about his upcoming talk at AEA Boston, and you know I’ll be flinging fistfuls of lucre at my laptop screen whenever his new book’s available to preorder.

The web really feels fun again.

The YSR Congress Party Government led by Y S Jagan Mohan Reddy has given stage - I approvals for conducting explorations in the region to assess the availability of uranium

No casualties have been reported so far for the earthquake that had its epicentre around the Hindukush mountain range

Calls for a list of five to seven direct recruit IPS officers, including three women, who hail from other States but are now serving in Tamil Nadu cadre

It also assures Madras High Court of putting in place an effective complaint redressal mechanism in the interest of school students

The counting of votes for both the central panel and college representatives will begin at 8:30 a.m. on November 21 at the DU Conference Centre

Slowing urban spending over the past three to four months has not only hurt the earnings of largest consumer goods firms

The attacker, Vignesh, was reportedly frustrated over the treatment given to his mother, who was diagnosed with Hodgkin’s Lymphoma in an advanced stage